随着航运大数据时代的到来,航运企业的信息化步伐逐步深入业务底层,这

不仅改变了数据和信息的获取、传递、存储的方式,提高了信息处理的效率,加

强了信息的集成性,同时也使得企业内部控制环节出现变化,因此,作为承担协

助企业管理层建立和完善内控制度、监督和评价内控制度执行有效性的重要角色,

航运企业的内部审计必须转变传统的思考方式、业务流程、管理手段,研究并使

用计算机审计技术,跟上信息化发展节奏,以不断提高内部审计的水平与效率。

A公司是专门从事海上集装箱运输的国有航运企业,承运能力排名世界前列;

公司在航海、货运及管理上,广泛应用当今最先进的信息技术,逐步建立了一个

庞大的计算机信息系统网络,全天候支撑起A公司全球的集装箱运输、物流业务、

代理业务;A公司的内部审计亦相应地顺应航运大数据时代的要求,迫切需要以系

统论作为指导来开展计算机审计,使计算机审计提升到思维方式和审计方式创新

的新层面。因此对A公司开展内部审计中联网审计系统框架与流程设计的相关研

究,在大航运时代对于航运欧亿·体育（中国）有限公司中的一般企业将具有一定的代表意义和示范效应。

本篇论文首先通过对联网审计技术及联网审计流程的介绍与分析,揭示了联

网审计系统建设与应用的前提与原则;随后通过对A公司所处的内外部环境分析,

并结合A公司内部审计的“需求”与“瓶颈”,对设计和实施联网审计系统的可行

性进行了分析;继而结合A公司信息系统建设情况,根据联网审计系统建设目标与

管理思路,对联网审计系统的整体框架、技术框架等进行分析设计,并结合系统

的项目建设流程要求,对联网审计系统组织实施的进度计划、流程规划、实施保

障等进行分析研究,设计适合A公司管理现状的工作流。

本篇论文在联网审计的相关理论背景下,根据我国航运企业信息化建设与内

部审计的现状综述与需求分析,运用结构化的系统分析设计方法,不仅为航运企

业内部审计联网审计系统的框架搭建提供了一个可供参考的模型框架,亦为实施

联网审计的具体过程提出一个可操作的流程,为航运审计信息化的建设和发展提

供了参考方法。

关键词:内部审计;联网审计;航运业;系统建设

英文摘要

ABSTRACT

With the advent of the era of big data, information technology has been widely

used in business of shipping companies, which has not only changed the methods of

data access and information storage, but also improved the efficiency of information

processing and information integration. Meanwhile, the development of IT systems also

brings changes to the internal control aspects. Therefore,as a commitment of enterprise

management and an important role of monitoring the effectiveness of internal control

system, the shipping company's internal audit must change the traditional way of

thinking, business processes and management tools. Internal audit departments should

research and make use of computer audit techniques instantly to keep up with the pace

of development of information technology , in order to constantly improve the level and

efficiency of internal audit.

Company A, a state-owned shipping company, is specialized in maritime container

transport, which carrying capacity rivals the best in the world. The company has been

widely using the most advanced information technologies in the navigation, shipping

and administration, and gradually established a huge network of computer information

systems, which is around the clock supporting the global container shipping, logistics

business, agency business and so on. Company A’s internal audit accordingly needs to

adapt to the era of big data urgently and rely on system theory as a guide in order to

conduct the audit function to be more innovative. So studying on framework design and

process of networking audit system in Company A in the era of the great maritime

shipping industry would have some meaning and demonstration effect to common

shipping enterprises.

This paper firstly gave a presentation and analysis of the networking audit

techniques and work flow, and thereby revealed the premises and principles to assist

with the setting up and application of the networking audit system. Then the feasibility

of design and implementation of networking audit system was analyzed through the

case of Company A,which was taken to analyze the internal and external environment

effects,combined with the demand ” andbottleneck of A's internal audit. As the

information system construction of Company A had been implemented certain scale,